2004 (4) TMI 500

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....vocate, for the Appellant. S/Shri M.K. Gupta, JCDR with Ajay Saxena, SDR, for the Respondent. [Order per : Ms. Jyoti Balasundaram, Member (J)]. -  Vide Order No. C-I/2727 to 2734/WZB/2003, dated 24-10-2003 the Tribunal held that the benefit of deemed credit is not admissible to the Respondents/assessees, set aside the impugned order of the Commissioner (Appeals) and allowed the appea....

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.... to have been issued by the adjudicating authority, namely, the Additional Collector, as per Board's Circular No. 66/88 dated 20-12-1988. In support of this contention reliance is placed by the learned counsel for the applicants on Tribunal's decisions in the case of Genuine Engineering (P) Ltd. v. CCE, Jaipur, 1999 (109) E.L.T. 702 and Saraswathi Steel Industries Order No. C-I/1204/WZB/2003, date....

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....e had been issued within the normal period of limitation. 4. We have carefully considered the rival submissions and find substance in the plea of the Revenue. In the notification issued under Rule 2 designating 'proper officer' under Central Excise Rules, 1944, the Superintendent of Central Excise has been shown as the proper officer for the purpose of Rule 57-I. Although this notification....